Mississippi Code
Chapter 7 - Income Tax and Withholding
Article 3 - Withholding of Tax

§ 27-7-301. Citation of article - This article may be cited as the "Mississippi Income Tax...

§ 27-7-303. Definitions - As used in this article: "Commissioner" means the Commissioner of...

§ 27-7-311. Annual withholding statement - Every employer shall file an annual statement of withholding for...

§ 27-7-313. Refund to taxpayer - In the case of any overpayment of any tax, interest...

§ 27-7-319. Declaration of estimated tax - Every individual taxpayer subject to the tax levied by the...

§ 27-7-323. Amendment of declaration - A taxpayer may file amendments to a declaration at such...

§ 27-7-325. Joint declaration; husband and wife - A single declaration may be filed jointly by a husband...

§ 27-7-327. Underestimate of tax - Taxpayers subject to the requirements of estimated tax payments for...

§ 27-7-329. Payment of estimated tax - The estimated tax payment shall be made on such forms...

§ 27-7-331. Withholding tables; rules, regulations and forms - The commissioner shall prepare and furnish to employers state income...

§ 27-7-333. Employer's withholding account number - Except as otherwise provided in this section, every employer, as...

§ 27-7-335. Employee required to furnish exemption certificate to employer - Every employee whose wages are subject to the withholding provisions...

§ 27-7-337. Method of payment - All taxes due under the provisions of this article shall...

§ 27-7-339. Withholding state income taxes of federal employees by federal agencies - The commissioner is hereby authorized and directed to enter into...

§ 27-7-345. Civil penalties for failure to file return or deficiency in payment of tax - Any taxpayer who either fails to file a required return...

§ 27-7-349. Article 3 supplemental to Article 1 - The provisions of this article are supplemental to the provisions...